Small business restructure roll-over determination now in force

  A legislative determination on small business restructure roll-over has ran out its disallowance period on 8 May 2018 and is now in force. The effect of the Taxation Administration (Remedial power — Small Business Restructure Roll-over) Determination 2017 is to ensure that where the depreciating assets are transferred under Subdiv 328-G of ITAA 1997 (small business restructure roll-over) the transfer […]